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European Union - Abuse under the Merger Directive

Country:
European Union
Author:
K. Petrosovitch
Issue:
European Taxation, 2010 (Volume 50), No 12
Published:
22 November 2010
This article examines the concept of abuse under the Merger Directive, as well as the measures Member States are entitled to take to address abuse. The author notes various problems, including the fact that the forms of reorganization that qualify for tax deferral under the Directive are not well-defined. Further, the concept of abuse itself under the Merger Directive and EU law is ambiguous, resulting in diverging national anti-abuse measures.
 
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